{"data":{"id":"us-ca/rtc-10","jurisdiction":"us-ca","citation":"RTC § 10","heading":"","body":"“Section” means a section of this code unless some other statute is specifically mentioned and “subdivision” means a subdivision of the section in which that term occurs unless some other section is expressly mentioned.","path":["Revenue and Taxation Code - RTC","GENERAL PROVISIONS"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ca359f317e5e26d7485e9b780e9cda7b46258c79657c0920099216029d0c7819","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-9","next":"us-ca/rtc-11"},"notice":"GroundRules: Original legal text. Not legal advice."}